Ord 118ORDINANCE NO. 118
AN ORDINANCE OF THE CITY OF P(~AY, CALIFORNIA
AMEbDING ORDINANCE NO. 2
IMPOSINS A SALES AhD USE TAX TO BE
ADMINISTERED BY THE STATE BOARD OF ~QUALIZATION
THE CITY CO3NCIL OF THE CITY OF POWAY DOES ORDAIN AS
Section 1. Section 12 of Ordinance No. 2 is amended to read:
Section 12. EXCLUSIONS AhD EXEMPTIONS.
ae
Be
The amount subject to tax shall not include any sales or use tax
imposed by the State of California upon a retailer or consumer.
The storage, use, or other consumption of tangible personal property,
the gross receipts frcm the sale of which have ~n subject to tax
under a sales and use tax ordinance enacted in accordance with Part 1.5
of Division 2 of the Revenue and Taxation Code by any city and county,
county, or city, in this state shall be exempt frcm the tax due under
this ordinance.
C. There are exempted from the cc~putation of the amount of the sales tax
the gross receipts from the sale of tangible personal property to
operators of aircraft to be used or consumed principally outside the
city in which the sale is made and directly and exclusively in the use
of such aircraft as c~¢(fon carriers of persons or property under the
authority of the laws of this state, the United States, or any foreign
gover ranent.
D. In addition to the exemptions provided in Sections 6366 and 6366.1 of
the Revenue and Taxation Code, the storage, use, or other consun~ption
of tangible personal property purchased by operators of air craft and
used or consumed by such operators directly and exclusively in the use
of such aircraft as cxa~,~on carriers of persons or property for hire or
compensation under a certificate of public convenience and necessity
issued pursuant to the laws of this state, the United States, or any
foreign goverr~nt is exempted from the use tax.
Section 2. Section 12 of Ordinance No. 2 as amended by Section 1 of this
ordinance is amended to read:
Section 12. EXCLUSIONS AbD EXEMPTIONS.
A. The amount subject to tax shall not include any sales or use tax
imposed by the State of California upon a retailer or consumer.
Ordinance No. 118
Page 2
Bo
The storage, use, or other consumption of tangible personal property,
the gross receipts frc~ the sale of which have ~n subject to tax
under a sales and use tax ordinance enacted in accordance with Part 1.5
of Division 2 of the Revenue and Taxation Code by any city and county,
county, or city in this state shall be exempt frcm the tax due under
this ordinance.
Ce
There are exempted from the cka~utation of the amount of the sales tax
the gross receipts fr~n the sale of tangible personal property to
operators of waterborne vessels to be used or consumed principally out-
side the city in which the sale is made and directly and exclusively in
the carriage of persons or property in such vessels for ccmnercial
purposes o
Do
The storage, use or other consumption of tangible personal property
purchased by operators of waterborne vessels and used or consumed by
such operators directly and exclusively in the carriage of persons or
property of such vessels for c~,~rcial purposes is exempted frc~ the
use tax.
Ej
There are exempted from the c(~mputation of the amount of the sales tax
the gross receipts from the sale of tangible personal property to
operators of aircraft to be used or consumed principally outside the
city in which the sale is made and directly and exclusively in the use
of such aircraft as c~.,on carriers of persons or property under the
authority of the laws of this state, the United States, or any foreign
gover ~ent.
In addition to the exemptions provided in Sections 6366 and 6366.1 of
the Revenue and Taxation Code, the storage, use, or other cons~otion
of tangible personal property purchased by operators of aircraft and
used or consumed by such operators directly and exclusively in the use
of such aircraft as cu,,,on carriers of persons or property for hire or
compensation under a certificate of public convenience and necessity
issued pursuant to the laws of this state, the united States, or any
foreign goverrm~nt is exempted from the use tax.
Section 3. Section 1 shall be operative January 1, 1984.
Section 4. Section 2 shall be operative on the operative date of any act of
the Legislature of the State of California which amends Section 7202 of the
Revenue and Taxation Code or which repeals and reenacts Section 7202 of the
Revenue and Taxation Code to provide an exemption from city sales and use taxes
for operators of waterborne vessels in the same, or substantially the same,
language as that existing in subdivisions (i) (7) and (i) (8) of Section 7202 of
the Revenue and Taxation Code as those subdivisions read on October 1, 1983.
Ordinance No. 118
Page 3
Section 5. This ordinance relates to taxes for the usual and current expenses
of the City and shall take effect i~L,~ediately.
Section 6. Before the expiration of fifteen (15) days after its passage, it
shall be published once with the names and members voting for and against the
same in the Pow-ay News Chieftain, a newspaper of general circulation published
in the City of Poway.
Introduced and first read at a regular meeting of the City Council of the
City of Poway held the 13th day of December, 1983, and thereafter PASSED ASD
ADOPTED at a regular m~cting of said City Council held the 20th day of December,
1983, by the following roll call vote:
~RY, KRUSE, SHEPARDSON, TARZY, ORAV~C
NONE
NONE
Linda Oravec, Mayor
Marjor~e ~. Wahlsten, City Clerk